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<h1>DEPB rate application to sports goods: specified export entitlement for listed items without value cap noted.</h1> DEPB schedules for 2007-2008 list Sports Goods under Product Code 65 and set a DEPB Rate of 7 for listed exported items: cricket bats, football, indoor felt football/soccer balls of felt material, and boxing gloves of PVC/PU leather cloth. A Value Cap column is present in the schedule but contains no entry for these items in the provided text.